PENGARUH PROFESIONALISME DAN KEAHLIAN AUDITOR TERHADAP PENGUNGKAPAN KORUPSI DENGAN KOMPETENSI BUKTI SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Perwakilan BPKP Provinsi Sumatera Selatan)

ASTERINI, ASTERINI and Delamat, Harun and Yuniartie, Emylia (2018) PENGARUH PROFESIONALISME DAN KEAHLIAN AUDITOR TERHADAP PENGUNGKAPAN KORUPSI DENGAN KOMPETENSI BUKTI SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Perwakilan BPKP Provinsi Sumatera Selatan). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of professionalism and auditor skill to corruption disclosure through competence evidence. This study uses a quantitative approach. The sample is determined by conve nience sampling technique and obtained by 47 respondents (auditor) who work at BPKP Representative of South Sumatera Province. The data analysis method used is descriptive statistical analysis with the help of SmartPLS 3.0 program. The result shows that there is a significant influence between professionalism and auditor expertise to competence evidence; there is a significant influence between auditor's expertise to corruption disclosure, while auditor professionalism has no significant effect to corruption disclosure; and shows that competence evidence can be an inten,ening variable to auditor's expertise on 24.9% corruption disclosure (partial inten,ening).

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	auditor professionalism, auditor expertise, evidence competence,corruption disclosure, forensic accounting, audit investigative
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	20 Sep 2019 06:34
Last Modified:	20 Sep 2019 06:34
URI:	http://repository.unsri.ac.id/id/eprint/8227

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